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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 23176 - 23200 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201436041 | 9100.22-00 | Other | 09/05/2014 |
| 201436041 | 992.02-00 | Election | 09/05/2014 |
| 201436040 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/05/2014 |
| 201436039 | 1361.00-00 | Definitions | 09/05/2014 |
| 201436039 | 1361.03-02 | Qualified Subchapter S Trusts | 09/05/2014 |
| 201436038 | 167.22-01 | Normalization Rules | 09/05/2014 |
| 201436037 | 167.22-01 | Normalization Rules | 09/05/2014 |
| 201436036 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/05/2014 |
| 201436035 | 1362.04-00 | Inadvertent Terminations | 09/05/2014 |
| 201436034 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 09/05/2014 |
| 201436033 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/05/2014 |
| 201436033 | 355.01-00 | Spin-Off | 09/05/2014 |
| 201436033 | 355.03-00 | Active Business | 09/05/2014 |
| 201436032 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/05/2014 |
| 201436032 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/05/2014 |
| 201436032 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/05/2014 |
| 201436031 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/05/2014 |
| 201436031 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/05/2014 |
| 201436031 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/05/2014 |
| 201436030 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/05/2014 |
| 201436030 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/05/2014 |
| 201436030 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/05/2014 |
| 201436029 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/05/2014 |
| 201436029 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/05/2014 |
| 201436029 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/05/2014 |
